HomeMy WebLinkAboutCS 12-06
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REPORT TO
EXECUTIVE COMMITTEE
Report Number: CS 12-06
Date: April 10, 2006
From:
Gillis A. Paterson
Director, Corporate Services & Treasurer
Subject:
Section 354 of the Municipal Act - Write-off of Taxes
Recommendation:
1. It is recommended that Report CS 12-06 of the Director, Corporate Services &
Treasurer be received and that:
2. Under the authority of the Municipal Act, 2001, Section 354(3) provides for the write-
off of property taxes due to an unsuccessful tax sale.
3. The appropriate officials of the City of Pickering be authorized to take the necessary
action to give effect hereto.
Executive Summary:
Not Applicable
Financial Implications: If approved, the write-off of taxes as contained in this report
represents a gross cost of $11,969.29 with a net cost to the City of approximately
$4,404.88, the balance being charged back to the Region of Durham and the School
Boards. Pickering's share of the costs will be charged to the 2006 Current Budget
allocation under General Government - Provision for Uncollectable Taxes. The 2006
budget provision is $250,600 and $4,404.88 including the above has been spent to
date.
Background: In March of last year, the City conducted a property tax sale, where
two (landlocked) properties were offered for sale due to non-payment of property taxes.
The City received one bid for one property and no bids for the other. As per the
Municipal Act, Section 379 (5)(b), property vests back to the municipality where there is
no successful bidder. Recommendation two, provides the Treasurer the authority to
write-off the applicable property taxes.
Report CS 12-06
Date: April 10, 2006
Subject: Section 354 of the Municipal Act - Write off of Taxes
Page 2
Attachments:
1. Section 354 Write off of Taxes
Prepared By:
Approved I Endorsed By:
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Gillis A. Paterson
Director, Corporate Services & Treasurer
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Attachment
Copy: Chief Administrative Officer
Recommended for the consideration of
Pickering City Co
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